This brief video may help you to understand the current estate tax dilemma brought on by the lack of Congressional action prior to January 1, 2010. One significant effect is the possibility of increased capital gains taxes when selling inherited property. You can access the video at this URL: https://www.forefieldkt.com/kt/htmlnl.aspx?type=fca&id=8&mid=62074&iplf=ff&ciid=0